论文部分内容阅读
自今年起,绩溪县税务部门对离纳税所在的税收分局20公里以上、纳税信誉良好、全年无违法经营的中小个体户以及经县税务部门批准可以简并征期的“双定户”进行分类,将纳税户分为月缴户、季缴户、半年户和全年户,即由原来统一规定的每月缴纳税收定为每月、每季、半年和一年合并缴纳。实施这一办法后,得到了偏僻山区纳税户的欢迎。笔者认为,这种在不违背《税收征管法》和不影响税收增长的情况下,根据地方实际采取一些灵话有效的税收征管措施应该值得倡导。
Since this year, the tax department of Jixi County has categorized taxpayers whose branch offices are located at a tax rate of 20 km or more, good taxpayers’ reputation, small and medium-sized self-employed individuals without illegal operation throughout the year, and “double subscribers” approved by the tax authorities of the county that can degenerate , The taxpayers will be divided into monthly payments, quarterly payments, half-yearly accounts and annual accounts, that is, the monthly unified tax payment shall be made monthly, quarterly, half-yearly and one-year. After the implementation of this approach, has been welcomed by taxpayers in remote mountain areas. The author believes that this does not violate the “Tax Administration Law” and does not affect the tax revenue growth, according to local conditions to take some Lingshu effective tax collection and management measures should be worth promoting.